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Finance Bill 2021-22
The Finance Bill 2021-22 will be published on 4 November 2021.
Health and Social Care levy
The Health and Social Care Levy Act 2021 received royal assent on 20 October 2021.
BEPS
The Organisation for Economic Co-operation and Development/G20 inclusive framework on base erosion and profit shifting (BEPS) has published its fourth annual review of action 13 on transparency of global operations of large MNEs and action 14 on resolution of tax related disputes between jurisdictions.
Oman
HMRC has published the synthesised text of the UK’s double tax convention with Oman as modified by the multilateral instrument.
Free zones
The Free Zones (Customs Excise and Value Added Tax) Regulations SI 2021/1156 set out the customs duty excise duty and VAT rules that will apply for UK free zones.
Tax initiative
The Platform for Collaboration on Tax – a joint...
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